The Central Board of Indirect Taxes and Customs (CBIC) has revised the tariff values applicable to the import of several key commodities, including edible oils, gold, silver, brass scrap and areca nuts.
The revision has been carried out through Notification No. 80/2025-Customs (N.T.), issued on December 31, 2025, in exercise of powers under Section 14(2) of the Customs Act, 1962. The revised tariff values will come into effect from January 1, 2026.
Through this notification, the government has substituted Table-1, Table-2 and Table-3 of the principal Notification No. 36/2001-Customs (N.T.), which forms the statutory basis for levy of customs duty on the basis of notified tariff values rather than declared transaction values. Such revisions are periodically undertaken to align customs valuation with prevailing international prices and to curb under-invoicing.
In respect of edible oils, the CBIC has notified revised tariff values for palm oil, palmolein and soybean oil. The tariff value for crude palm oil has been fixed at USD 1077 per metric tonne, while RBD palm oil has been notified at USD 1095 per metric tonne. Other categories of palm oil have been assigned a tariff value of USD 1087 per metric tonne. Crude palmolein has been fixed at USD 1100 per metric tonne, RBD palmolein at USD 1103 per metric tonne, and other palmolein at USD 1102 per metric tonne. The tariff value of crude soybean oil has been set at USD 1162 per metric tonne.
The notification also revises the tariff value of brass scrap (all grades), which has now been fixed at USD 6694 per metric tonne. This revision is expected to have a direct bearing on the cost structure of industries dependent on imported brass scrap, particularly in the manufacturing and recycling sectors.
Significant revisions have also been made to tariff values for precious metals. The tariff value of gold, in any form where concessional customs duty benefits are availed under Notification No. 45/2025-Customs dated October 24, 2025, has been fixed at USD 1405 per 10 grams. Similarly, the tariff value of silver has been notified at USD 2413 per kilogram. Separate entries clarify the treatment of gold bars, gold coins, silver bullion, medallions and silver coins, with specific exclusions provided for jewellery, silver articles and foreign currency coins.
As regards areca nuts (supari), the government has retained the existing tariff value of USD 7679 per metric tonne, with the notification expressly stating that there is no change in the prevailing rate. This provides continuity and certainty to traders dealing in areca nut imports, a sector that has seen frequent tariff adjustments in the past.
The revised tariff values will apply to all relevant imports with effect from January 1, 2026, and will replace the values last amended through Notification No. 78/2025-Customs (N.T.) dated December 30, 2025. Importers, customs brokers and trade professionals are advised to factor in the revised values while planning shipments and calculating customs duty liabilities, as duty assessment will mandatorily be linked to these notified tariff values.
Notification Details
Notification No. 80/2025-CUSTOMS (N.T.)
Date: 31/12/2025
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